森林资源资产负债表若干问题研究  

Study on Several Issues of Forest Resources Balance Sheet

作　　者：袁继安[1] 伏珂颖 田大伦[2,3] Yuan Jian;Fu Keying;Tian Dalun(College of Business, Central South University of Forestry and Technology, Changsha 410004;National Engineering Laboratory for Applied Forest Ecological Technology in Southern China, Changsha 410004;College of Life Science and Technology, Central South University of Forestry and Technology, Changsha 410004)

机构地区：[1]中南林业科技大学商学院,长沙410004 [2]南方林业生态应用技术国家工程实验室,长沙410004 [3]中南林业科技大学生命科学与技术学院,长沙410004

出　　处：《林业经济》2019年第5期66-70,共5页Forestry Economics

基　　金：国家林业公益性行业科研专项“森林生态系统碳氧水耦合观测、模拟与应用技术”(编号:201104009)

摘　　要：文章以《编制自然资源资产负债表试点方案》为依据,以森林资源为对象,研究了森林资源资产负债表的特点和作用,讨论了森林资源负债的核算方法;以SEEA-2012和SNA-2008框架建议为依托,设计了账户式森林资源资产负债表,分析了在目前试点阶段编制森林资源资产负债表的主要困难及基本原因,并提出相应的解决办法。Based on the"Pilot Program for Preparing Natural Resources Balance Sheet", this paper studied the characteristics and functions of forest resource balance sheets by selecting forest resources as researching object, and discussed the accounting methods for forest resources and liabilities. Based on the framework of SEEA-2012 and SNA-2008, it designed the account-type forest resource balance sheet and analyzed the main difficulties and basic reasons for preparing the balance sheet at the current pilot stage and proposed corresponding solutions.

关 键 词：森林资源资产负债表 森林资源负债 森林资源净资产 自然资源资产离任审计 

分 类 号：F307.2[经济管理—产业经济]